@Forest Wu,Forest please feel free to DM me.

I just created a free account to check on one and you still don't get any info until you upgrade to "premium." 

If you were to partner with another more experienced investor to purchase a short term rental, do a cost segregation, and "materially participate" then you could gain the benefits you are looking for without negatively cash flowing, and you could work out a deal where you maybe only have to materially participate for the first year to claim your tax benefits and then you can act as a more passive investor.

But my mom’s neighbor’s husband passed away a month ago and I found that 2 year rule for MN residents (and other non-community property states.)You should be virtually tax free.

That's six months of free rent (thanks to the tax-payers and a government that loves to be generous with other people's money). 

I want to sell my short term vacaton rental in Wild Dunes (3 br/3 bath end unit villa) but can't find anything to 1031 INTO that would work! 

So, in short, you can't.

Also, please feel free to share any information you have about those off-market properties

Short term rentals are not allowed in Volusia County and only in very limited areas of Ormond Beach.  

Thanks for sharing and please feel free to contact me if you have any questions.